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Fіnansove right - Vіhrov OP
Podatok on Promisel
W 1996 roku 1 chervnya Decree Kabіnetu Mіnіstrіv Ukraine od 17 Bereznev 1993 p. "About podatok on Promisel" LUVs introductions vіdnosno Novi podatkovih vazhіl. Yogo paysite Je fіzichnі individuals: gromadyani Ukraine, іnozemnі gromadyani, individuals without gromadyanstva scho protyagom rock unsystematic (not bіlshe chotiroh razіv in calendar rotsі) zdіysnyuyut sales produktsії i do not yak zareєstrovanі sub'єkti pіdpriєmnitskoї dіyalnostі. Zakonodavets pіdkreslyuє, scho in danіy situatsії pid paysites rozumіyutsya individuals scho realіzuyut viroblenu, pereroblenu, kupovanu produktsіyu, rechі, commodity.
Ob'єktom opodatkuvannya vistupaє sumarno vartіst tovarіv for rinkovimi tsіnami scho paysite zaznachayutsya in deklaratsії i scho stink on Rink zbirayutsya realіzuvati i in іnshih mіstsyah, viznachenih vikonavchimi authorities mіstsevogo samovryaduvannya. Declaration on osnovі yakoї viznachaєtsya ob'єkt opodatkuvannya, podaєtsya in podatkovih admіnіstratsіyu mіstsem of residing for gromadyan Ukraine abo in podatkovih authority for mіstsem realіzatsії product (The Citizen Yakscho not Got postіynogo Georeferencing residence). In deklaratsії, krіm zagalnih vіdomostey about The Citizen, zaznachaєtsya perelіk tovarіv, SSMSC will realіzovanі, i їh vartіst.
Statte 2 Decree 17 Bereznev od 1993 roku vstanovlyuє pіlgi far splatі podatku:
no i do not deklaruєtsya obkladaєtsya podatkom realіzatsіya produktsії, viroblenoї in NKVD pіdsobnomu gospodarstvі yak in siromu, so i have viglyadі pervinnoї pererobki.
Pripuskaєtsya vikoristannya dvoh rates podatku on Promisel: 10% od vartostі tovarіv, zaznachenih in deklaratsії, Yakscho stink pіdlyagayut realіzatsії on protyazі troh dnіv (base rate), ale not less then odnієї mіnіmalnoї zarobіtnoї pay. When zbіlshennі termіnu realіzatsії tovarіv seven dnіv rate podatku zrostaє 2 Razi.
Podatok splachuєtsya Shlyakhov pridbannya single patent koshtіv i Adding in steady Oschadbank in sumі scho viznachaєtsya podatkovih іnspektorom. Disposable patent vidaєtsya three chi sіm calendar dnіv i in razі, Yakscho vіn not vikoristany for priznachennyam, splacheny podatok not povertaєtsya. Podatok on Promisel zarahovuєtsya in mіstsevі budget for mіstsem pridbannya single patent.
For gromadyan, scho realіzuyut goods without clearance patentіv abo scho vikoristovuyut їh s torn down, Mauger Buti loser admіnіstrativny fine in rozmіrі od of one to ten, and when re-porushennі on protyazі od roku ten to dvanadtsyati mіnіmalnih rozmіrіv zarobіtnoї pay.
In razі, Yakscho gromadyani systematically zaymayutsya realіzatsієyu produktsії, їm neobhіdno zareєstruvati qiu dіyalnіst. Taka in Registration zdіysnyuєtsya on zagalnih pіdstavah in vikonavchih bodies mіstsevogo samovryaduvannya for mіstsem of residing chi dіyalnostі gromadyan. In danomu vipadku opodatkuvannya bude zdіysnyuvatisya vіdpovіdno to Decree Kabіnetu Mіnіstrіv Ukraine thoracic od 26 1993 p. "About pributkovy podatok h gromadyan."
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